Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Waiver of pre deposit - The appellant not only mis-declared the value of the goods but also imported duplicate goods bearing the brand name of well known brands there by contravening the provisions of IPR - prima facie case is against the assessee - AT
Waiver of pre deposit - The appellant not only mis-declared the value of the goods but also imported duplicate goods bearing the brand name of well known brands there by contravening the provisions of IPR - prima facie case is against the assessee - AT
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